Ram Kishore Jangid, Jodhpur V. DCIT, Central Circle-2, Jodhpur

ITA 21/JODH/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5737 (ITAT-JODHPUR)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 18-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K SINGI J
• Assessee Lawyers: ANJAU TATER
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside; Audi alteram partem
• Section: 143(3); 69; 144

Judgement Text

1 IN THE INCOME TAX APPELALTE TRIBUNAL : JODHPUR BENC H : JODHPUR BEFORE SHRI N.K. SAINI, HONBLE VICE-PRESIDENT (SMC ) ITA NO. 21/JODH/2019) (A.Y. 2012-13) ITA NO. 22/JODH/2019 (A.Y. 2014-15) SHRI RAM KISHORE JANGID, VS DCIT, CENTRAL CIRCL E-2, C/O. SHRI RAJENDRA JAIN, ADVOCATE, JODHPUR. 106, AKSHAY DEEP COMPLEX, 5 TH B ROAD, SARDARPURA, JODHPUR. PAN NO. AESPJ5876R (APPELLANT) (RESPONDENT) DATE OF HEARING : 06/05/2019 DATE OF PRONOUNCEMENT : 06/05/2019 ASSESSEE BY : ANJAU TATER, C.A.. DEPARTMENT BY : SH. P.K. SINGI, JCIT-DR. ORDER THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE SEPARATE ORDERS EACH DATED 15.11.2018 OF THE CIT(A)-2, UDAIPUR FOR A.Y. 2012-13 AND 2014-15 RESPECTIVELY. 2. FIRST I WILL DEAL WITH ITA NO. 22/JODH/2019 FOR A .Y. 2014-15. THE ONLY GRIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES TO IMPUGNED ORDER PASSED BY THE LD. CIT(A) WHILE SUSTAINING ADDITION OF RS. 14,70,000/- MADE BY THE AO U/S 69 OF THE I.T. ACT. 1961. 3. FACTS OF THE CASE IN BRIEF ARE THAT THE ASSESSEE FILED THE RETURN OF INCOME ON 27.02.2015 DECLARING TOTAL INCOME OF RS. 10,54,980/ -. THE AO HOWEVER, FRAMED THE ASSESSMENT U/S 144 OF THE ACT BY MAKING THE ADDITIO N RS. 14,70,000/- ON ACCOUNT OF DEPOSITS MADE IN PUNJAB NATIONAL BANK. BEING AGGRIE VED THE ASSESSEE CARRIED THE MATTER TO THE LD. CIT(A) WHO SUSTAINED THE ADDITION BY PASSIN G EX-PARTE ORDER. NOW THE ASSESSEE IS IN APPEAL 2 4. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NO OPPORTUNITY OF BEING HEARD WAS PROVIDED BY THE LD. CIT(A) WHILE SUSTAINING THE ADD ITION MADE BY THE AO. IN HIS RIVAL SUBMISSIONS THE LD. DR SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 5. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PA RTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN PRESENT CASE IT IS NOTICED THAT THE LD. CIT(A) DECIDED THE APPEAL EX- PARTE BY OBSERVING IN PARA 2 OF THE IMPUGNED ORDER AS UNDER :- DURING THE APPELLATE PROCEEDINGS, THE ASSESSEE WA S ALLOWED SEVERAL OPPORTUNITIES OF BEING HEARD, HOWEVER, THERE WAS NO COMPLIANCE. DETAILS OF THE OPPORTUNITIES PROVIDED ARE AS UNDER :- S. NO. DATE OF ISSUE NOTICE DATE OF HEARING REMARKS 1. 04.04.2018 20.04.2018 NOT ATTENDED 2. 20.04.2018 01.06.2018 NOT ATTENDED 3. 13.08.2018 30.08.2018 NOT ATTENDED 4. 27.09.2018 10.10.2018 NOT ATTENDED 5. 02.11.2018 13.11.2018 NOT ATTENDED 6. FROM THE AFORESAID NOTING OF THE LD. CIT(A) IT I S NOTICED THAT ALTHOUGH SEVERAL NOTICES WERE ISSUED FOR HEARING, HOWEVER NOTHING IS BROUGHT ON RECORD THAT NOTICE OF HEARING WERE SERVED UPON THE ASSESSEE IT IS WELL SETTLED THAT NO BODY SHOULD BE CONDEMNED UNHEARD AS PER THE MAXIM, AUDI ALTERAM PARTEM. I THEREFORE, BY KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE DEEM IT APPROPRIATE TO SET ASIDE TH IS CASE BACK TO THE FILE OF LD. CIT(A) TO BE ADJUDICATED AFRESH IN ACCORDANCE WITH LAW AFTER PRO VIDING DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 7. IN ITA NO. 21/JODH/2019 FOR A.Y. 2012-13 - FACTS ARE SIMILAR AS WERE IN ITA NO. 22/JODH/2019 (SUPRA), THE ONLY DIFFERENCE IS THAT T HE ASSESSMENT WAS FRAMED BY THE AO U/S 143(3) OF THE ACT. THE ADDITION WAS MADE ON ACCOUNT OF CASH INTRODUCED IN THE CASH BOOK AMOUNTING TO RS. 25,00,000/-.THE LD. CIT(A) HOWEVER DECIDED THE APPEAL EX-PARTE AS WAS DONE FOR THE A.Y. 2014-15 WHICH I HAVE DISCUSSED I N THE FORMER PART OF THIS ORDER. THEREFORE, FINDINGS AS GIVEN IN THE FORMER PART SHA LL APPLY MUTATIS MUTANDIS. ACCORDINGLY, 3 THE CASE FOR THE A.Y. 2012-13 IS ALSO SET ASIDE TO THE FILE OF THE LD. CIT(A) AS WAS DONE FOR THE A.Y. 2014-15. 8. IN THE RESULT APPEALS OF THE ASSESSEE ARE ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 06/05/2019. SD/- [N.K. SAINI] VICE PRESIDENT DATED : 06/05/2019. A/N COPY FORWARDED TO : 1. APPELLANT. 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSISTANT REGISTRAR ITAT, JODHPUR.